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ATO Checklist for Employers - Paying Super

Employer Super Quick Check

Paying super is an important part of being an employer.

Super provides income for your workers in retirement.

Here's how to run a quick check of your super obligations to make sure you've got everything sorted.

  • Check you're paying super to all eligible workers.

  • Some contractors may be entitled to super.

  • Check that you're paying the right amount.

  • Currently, you need to pay a minimum of 9.5% of their ordinary time earnings.

  • Check you're paying on time.

  • It is tax deductible against your business income.

  • At a minimum, you can pay super quarterly.

  • If you fail to pay on time, you may need to pay a superannuation guarantee charge, which is not tax deductible.

  • Check you're paying to the right place.

  • Pay super into your workers fund of choice.

  • If they haven't given you the details, pay it into your default fund.

  • Check that you're paying the right way.

  • Pay the SuperStream way – send both the payment and data electronically in a standard format.

  • You may be able to use the free Small Business Super Clearing House to distribute payments to your employees' super funds.

  • Check you're keeping accurate records.

  • Have evidence to show you've met your obligations.

Employing people involves lots of obligations, including superannuation. The ATO have the tools and calculators to help you get it right.

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